Other

Tissue stock, cellulose wadding and similar sanitary paper

PIMS CLEARANCE

HSN 4803 00 90 (Other tissue and sanitary paper stock) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free subject to PIMS compliance, requiring advance online registration and a valid Registration Number entered on the bill of entry before customs clearance.

What this is

HSN code

4803 00 90

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Free subject to compulsory PIMS registration, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry with registration expiry date
ITC (HS) policy compliance declaration

Applicable Partner Government Agencies

PIMSPIMS·Paper Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Register on the PIMS online portal at https://imports.gov.in between the 75th day and the 5th day before the expected date of arrival of the consignment. Pay the registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days; multiple bills of entry are permitted under the same Registration Number within the validity period for the permitted quantity.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs clearance — including out-of-charge — is conditional on this entry; a missing or expired Registration Number results in consignment detention at the port of import.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If the consignment enters an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of import into the zone. A DTA unit subsequently clearing the goods need not re-register only if no processing has occurred and the 8-digit HS code is unchanged; if processing changes the HS code to a PIMS-covered tariff line, fresh DTA registration is required.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023

A word of counsel

The registration window is narrow and non-negotiable: applications submitted earlier than 75 days or later than 5 days before the expected arrival date are invalid, and an expired or absent Registration Number on the bill of entry triggers detention regardless of the goods' Free policy status. Importers commonly conflate the 75-day validity of the Registration Number with the 75-day earliest-application window — these are two distinct time parameters. Confirm the vessel ETA before applying so the registration validity covers the actual arrival date.

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Frequently asked

Does HSN 4803 00 90 require BIS certification?

No, cellulose wadding and sanitary paper stock under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy Free subject to compulsory PIMS registration.

How long is a PIMS Registration Number valid, and can it cover multiple shipments?

Each automatic Registration Number is valid for 75 days from the date of issuance. Multiple bills of entry are permitted under the same Registration Number within that validity period, provided the cumulative quantity does not exceed the permitted quantity declared at registration.

Does an EOU or SEZ unit need a separate PIMS registration when clearing processed paper into the DTA?

Only if processing has occurred and the 8-digit HS code has changed to a PIMS-covered tariff line; if the item enters the DTA in the same form and HS code under which it was originally registered at import into the SEZ or EOU, re-registration is not required per DGFT Policy Circular 41/2015-2020.

Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.